How are they making excuses? They are mentioning what is usually the IDF excuse. That’s a perfectly fine way to give context and give the readers a chance to make up their own minds about whether Hamas using civilians as a shield (which is true) is justification for killing 15 children from a total of 22.
i wonder how this "shields" thing is going on after a year.
first, the idf has shown that it will bomb any area where it suspects there is an enemy. for example, they have an AI that decides who a hamas fighter may be, where he lives, and bombs the house. so by enemy i don't mean someone actively firing at them, but someone in the gaza government (health, sanitation, etc) or military wing of hamas. in the case of lebanon they have shown that they will kill hundreds of "shields" to get one target.
then, they have shown also that they fire directly at civilians, with multiple bullets directly in the skulls of children under 10 found and reported by foreign doctors, then the contest among idf snipers in 2018 in which one would have to shoot the most civilian knees to win.
third, gaza, because of the blockade enforced by israel, is, or was before this genocide, one of the most densely populated regions in the world. i don't think there is much room to build things that are both far away from habitation and undetectable.
fourth, we know what human shield usage looks like when the idf has, literally, multiple times, over decades, tied palestinian kids to the front of its tanks while going on raids.
finally, we know that the idf lies about hamas infrastructure in some civilian facilities - they made up and never found this massive hamas hq under the hospital, they said that a calnder of dcotor shift rotations was a hostage calender, etc. they dont just lie, they make the thinnest stupidest lies that don't stand up to a minutes' thinking, suggesting that the aim is not to convine, but just to get in statements exactly like the bbc statement you are defending or what the despicable state dept spokesmen can brainlessly point to.
to sum up, the reason i dont think hamas uses human shields is because
they only can function as shields if they're seen as human by the IDF. in the israeli tank example, it is an effective shield because palestnian militants have a strong incentive against killing palestinian kids. the idf have shown that, in the best case, they will kill dozens of shields to get to a "target", and, in other cases, simply shoot these shields directly for the fun of it. a good test would have been the hostages. those are actual human shields, since the value placed on their life by the idf may not have been zero. however, the bombing has killed dozens of hostages, suggesting that even jewish israelis, let alone muslim palestinians, are totally non-existent human shields.